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Charge Pressed against Leading Accountant of CJSC for Swindling by Cheating, Squandering and by Means of Computer

06.06.2019 14:55

Preliminary investigation of the criminal case initiated on swindling in particularly large amount, squandering and swindling by means of computer in CJSC was completed in the Department of Investigation of General and Election-Related Crimes of General Department of Investigation of Particularly Important Cases of the RA Investigative Committee. Charge was pressed against leading accountant of the company.

Pursuant to investigation data, the leading accountant of CJSC possessing information about the money circulation of the company, from January 16, 2017 to October 22, 2018 by cheating swindled money in particularly large amount - 12.185.747 AMD in total from bank accounts of the company, squandered money in particularly large amount - 4.980.000 AMD and by means of computer swindled money in particularly large amount - 13.600.000 AMD.  

In the result of investigatory actions of great volume conducted within the criminal case the mechanism of swindling and squandering was found out.

Thus, with the purpose of swindling money in particularly large amount from bank accounts of the company abusing the confidence of the president of CJSC council the leading accountant of the company made assignments on payment of 6.691.239 AMD և 5.494.508 AMD in January and July, 2017, accordingly, through “online banking” system envisaged for service of the account and submitted to the president for confirmation. He filled in the aim line of the payment as an income tax, as the account of the money receiver he filled with his personal account he had in another bank. The president of CJSC council, trusting the accountant, studied only the payment aim in the assignment, confirmed the mentioned payment through “online banking” system. As a result, money in particularly large amount - 12.185.747 AMD in total was transferred to the bank account of the leading accountant which the latter swindled, cashed and used for his personal needs.

Besides, the leading accountant of the company, being authorized to come out in tax and other bodies in the name of the CJSC, having opportunities to do actions on his own, including to submit and receive documents, with the purpose of swindling money in particularly large amount by squandering from tax overpayment of the company, in February, 2018 he applied to the tax inspection with request to transfer 5.000.000 AMD back to the bank account of the CJSC from the overpayment amount.  

On February 26, 2018 the mentioned amount was transferred by the tax inspection body after which the accountant swindled money in particularly large amount - 4.980.000 AMD by squandering, transferring to his personal bank account from the same bank account and cashing the money 4.800.000 AMD of which he transferred as an income tax and 180.000 AMD – as a salary.

Then, with the purpose of swindling money in particularly large amount by means of computer from the bank account of the company in October, 2018 the leading accountant went to the office of the mentioned company and taking advantage of the fact that the door of the working room of the president of CJSC council was open, took the electronic memory card for access to the system of “online banking” for service of the bank account of the company from the latter’s table through which on the same day he got access to the bank account of the company by means of computer, made a money transfer to his personal account confirming the transfer with the mentioned electronic memory card thus swindling money in particularly large amount -  13.600.000 AMD from the company. Then, in order to complete the crime that is to conceal the transfer until it was cashed he changed the password of the electronic memory card and left it on the president’s desk. On the same day he cashed the swindled money - 13.600.000 AMD from his bank account and used for his personal needs.

On the base of the sufficient evidence obtained during pretrial proceeding charge was pressed against the leading accountant of the company according to the Point 1 of the Part 3 of the Article 178, the Point 1 of the Part 3 of the Article 179 and the Point 1 of the Part 3 of the Article 181 of RA Criminal Code. Signature not to leave was chosen as a pretrial measure against him.

Preliminary investigation was completed and the criminal case with the bill of indictment was sent to the prosecutor supervising the legality of preliminary investigation.

Note; Everyone charged with alleged crime offence shall be presumed innocent until proved guilty according to law.

 

 


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